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2015 (10) TMI 151 - AT - Central ExciseDenial of refund claim - unutilised balance of CENVAT credit - Export of goods - Held that:- Commissioner (Appeals) observed that the appellant has exported the goods and they are entitled for the refund of the CENVAT credit on the inputs used in the manufacture of export goods but for the said purpose, they have to establish the quantity gone into the manufacture of export goods and the CENVAT credit availed by them on the said inputs. It is further observed that the appellant failed to establish from the record as well as during the personal hearing that the amount in respect of which refund is claimed by them as the amount of CENVAT credit availed by them on the inputs, which were used in the manufacture of said exported goods during the period August to September 2008. The adjudicating authority observed that earlier adjudication order has not given findings on various issues. In my considered view, the findings of the adjudicating authority has acted as an appellate authority against earlier adjudication order, which is not permissible under the law. It is clear from the records that the appellant had submitted all the documents and the statements before the lower authorities, which were not looked into by the authorities below. So, the findings of the lower authorities cannot sustain. The adjudicating authority is required to examine the documents placed by the appellant. - Matter remanded back - Decided in favour of assessee.
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